Section 2: In this Act, unless the context otherwise requires–

“accountable” means, the requirement to record, report, explain and justify actions, as the case may be, to a superior officer, to Parliament or to the public; “appropriation” means any money charged on the Consolidated Fund or other public fund or public account; “budget” means the annual estimates of the revenues and other receipts and the expenditures of the Government, including grants to local councils of Sierra Leone submitted for the approval of Parliament; “budgetary agency” means a government department or other public body to which a specific head or division or both of expenditure is allocated in the annual estimates; “Constitution” means the Constituton of Sierra Leone, 1991; “departmental accounts” has the meaning assigned thereto in subsection (2) of section 50; “financial year” means a period of twelve months starting on 1st January in one year and ending on 31st December of the same year; “general revenue” means the revenue accruing to and collected in favour of the Government during any financial year; “Government” means the Government of Sierra Leone; “local council” means a local council established under the Local Government Act 2004; “Minister” means the Minister responsible for finance, and “Ministry” shall be construed accordingly; “medium term expenditure framework budget” means the three-year rolling budget containing the budget estimates for the year to which it relates together with indicative budgets for the succeeding two years; “money” means any coin, note or negotiable instrument; “money received” includes all moneys that are paid to a public officer under or pursuant to an enactment, trust, treaty, undertaking or contract; “principal officer” includes any of the following officers of the Ministry:– (a) the Financial Secretary; (b) the Deputy Financial Secretary; (c) the Director of the Budget Bureau; (d) the Accountant-General; and (e) the Director of Internal Audit; “public accounts” has the meaning assigned thereto in subsection (1) of section 50; “public money” means money held by, held in or paid out of the Consolidated Fund; “public office” includes an office the emoluments attaching to which are paid directly from the Consolidated Fund or directly out of monies provided by Parliament.; “public officer” means a person holding or acting in a public office; “vote controller” has the meaning assigned thereto in subsection (1) of section 45. Commencement. Interpretation. Act No. 1 of 2004. Act No. 6 of 1991. No. 3 Government Budgeting and Accountability Act 2005No. 3 Government Budgeting and Accountability Act 20054 5 Minister may delegate authority. PART II – CONTROL AND MANAGEMENT OF PUBLIC FINANCES